Introduced with the First Home Super Saver Tax Bill 2017 to establish the First Home Super Saver Scheme, the bill amends: 10 Acts to enable first home savers to make voluntary contributions into the superannuation system and to withdraw those contributions and associated earnings for the purposes of purchasing their first home; and the

Income Tax Assessment Act 1997

and

Taxation Administration Act 1953

to allow an individual aged 65 years or over to use the proceeds of one sale of their main residence to make contributions (downsizer contributions) of up to $300 000 to their superannuation.

to: prohibit the supply in trade or commerce of anything that includes an Indigenous cultural expression, unless it is done in accordance with an arrangement with the relevant Indigenous community and artist and the thing is made in Australia; and create an offence for the supply of anything that includes an Indigenous cultural expression without an arrangement with the relevant Indigenous community and artist.

to: allow for minimum standards under the National Employment Standards to relate to superannuation contributions; and require employers to provide information to employees in relation to employer superannuation contributions for each pay period;

Superannuation Guarantee (Administration) Act 1992

to: clarify that amounts contributed to a superannuation fund by an employee or Retirement Savings Account under a salary sacrifice arrangement are not employer contributions; remove the current exemption for employers not to make superannuation contributions to employees who are paid less than $450 in a calendar month; remove certain restrictions on choice of superannuation fund; and provide for a review of employers’ compliance with superannuation payment obligations by the Commissioner of Taxation;

Superannuation Industry (Supervision) Act 1993

to create a duty for trustees of superannuation entities to take reasonable steps to notify their members when it could reasonably have expected them to have received a contribution from an employer, but did not; and

Taxation Administration Act 1953

to require additional information to be provided to the commissioner in annual member information statements.

to: provide that the Fair Work Commission must not consider it appropriate to terminate an enterprise agreement if the terms and conditions of employment of any employee covered by the agreement would, immediately after the termination, be less favourable than the employee’s terms and conditions of employment immediately before the termination; and invalidate any decision of the commission to terminate an agreement since 22 April 2015, if the decision would not have met the new requirements.

to: remove the five-voyage minimum requirement to apply for a temporary licence; allow the minister to determine that consultation must be undertaken on the movement of certain kinds of cargoes and passengers when applied for under a temporary licence or a variation to a temporary licence; create a single variation process for temporary licences; provide that notifications are only required when voyage details have changed from that approved on a licence; amend the tolerance provisions for temporary licence voyages; allow for temporary licences to be issued in emergency situations; amend the definition of ‘coastal trading’ to include voyages commencing and concluding at the same port, ships engaged in dry-docking, and voyages between ports and other defined places in Australian waters; allow vessels to be covered by a coastal trading licence while dry-docking; clarify that applications for a variation to a temporary licence must be made by the temporary licence holder and that agents may apply for a temporary licence on behalf of vessel owners or masters; and require temporary licence holders to provide a vessel’s International Maritime Organization number in voyage reports; and

to: insert community safety as a factor that can be taken into account to revoke the parole of a federal offender without notice; remove the requirement to seek leave before a recorded interview of a vulnerable witness can be admitted as evidence in chief; remove the requirement for vulnerable witnesses to be available to give evidence at committal proceedings; introduce mandatory minimum penalties for certain Commonwealth child sex offences and offenders; require a court to state and record the reasons for granting bail; insert a presumption against bail for certain Commonwealth child sex offenders; insert additional factors which must be taken into account when sentencing federal offenders; require the court to have regard to certain rehabilitation considerations when sentencing Commonwealth child sex offenders; insert presumptions in favour of cumulative sentences and actual terms of imprisonment for Commonwealth child sex offenders; impose certain requirements on Commonwealth child sex offenders under a recognizance release order; add ‘residential treatment orders’ as a sentencing alternative for intellectually disabled offenders; allow certain information to be withheld from an offender in national security circumstances; reduce the amount of ‘clean street time’ that can be credited against the outstanding sentence following commission of an offence by a person on parole and license; require a period of time to be served in custody if a federal offender’s parole order is revoked;

Criminal Code Act 1995

to: clarify the scope of the definition of ‘engage in sexual activity’; insert a range of new aggravated offences for child sexual abuse; insert new offences relating to ‘grooming’ and the provision of electronic services to facilitate dealings with child abuse material online; increase the maximum penalties for certain Commonwealth child sex offences and breaches of reporting requirements; and insert new additional factors for mandatory consideration at sentencing; and